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Statutory definition of residence - CIOT comments

The CIOT comments, sent to HM Treasury on 7 September 2011, regarding the intention to introduce a full statutory definition of tax residence for individuals.

The consultation's objective is to replace the current uncertain and complicated residence rules with a clear statutory residence test that is simple for the taxpayer to use.

We also attach a summary of this consultation, including key points and questions.

These documents are available here in Adobe (pdf) format.

Technical Team

07 September 2011


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